You release non-Community goods into free circulation by filing a declaration. Normally, this is done by means of the form 'Single Administrative Document' or by means of an electronic declaration. The various ways of filing a declaration are discussed under The declaration procedure.
The Single Administrative Document is a form adopted at European level. It is used in all the countries of the EU for making customs declarations. The 'Notes on the Use of the Single Administrative Document' will tell you which sections of the form should be completed. A distinction is made between sections whose completion is compulsory and sections whose completion is voluntary. You can download these notes (only available in Dutch).
Most of the Single Administrative Document is completed by using codes. In this way, the form can be processed more easily by computers. The Notes contain the codes that should be used when completing the form.
Customs calculates the import taxes on the basis of the information you provide in your declaration. In addition, this information enables Customs to assess whether any other customs regulations apply, for instance in the area of safety, health, the economy and the environment. Further information on these other customs regulations can be found in the site section VGEM.
